Reassessment invalid for non-supply of relied-upon material, third-party papers, and time-barred reopening proceedings in reassessment.

Remand report acceptance bars notional interest and trade payable additions, with ad hoc expense disallowances deleted.

TDS credit cannot be denied for wrong-PAN deduction when tax was deducted and deposited on commission agent's behalf.

Transfer pricing comparables in market research services turn on functional similarity and DRP-compliance remand issues.

Public charitable trust taxation: absence of beneficiary shares does not justify maximum marginal rate; normal AOP rates apply.

Borrowed satisfaction and penny stock additions failed where share transactions were documented and no assessee-specific material existed

Share premium taxation turns on receipt year and excess over fair market value, with DCF valuation accepted.

Customs penalty moderation and official-capacity liability upheld where officer conduct was treated as factual, not legal, error.

Royalty includibility in customs valuation rejected where royalty was not a condition of sale of imported goods.

Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied

Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.

Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.

EPCG exemption for second-hand textile machinery upheld; no vintage restriction could be read into the notification.

Insolvency claims without decree: official assignee must verify proof, and pending suits stay with the forum.

Custodial assault allegations during summons proceedings fail where no contemporaneous proof links injuries to alleged coercion

PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.

Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.

Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...

Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands

Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.